T9 Other refundable tax offsets 2025

Things you need to know

You can claim the following as other refundable tax offsets:

• tax the trustee of a special disability trust pays where you're the principal beneficiary
• exploration credits.

You'll need to add up all your tax offset amounts before writing the total in your supplementary tax return.

If don't have any other refundable tax offsets to claim, go to Total supplement tax offsets 2025.

Part A

Are you the principal beneficiary of a special disability trust entitled to a tax offset for tax the trustee pays?

• No – Go to Part B.
• Yes – Read on.

If the trustee of the special disability trust lodges a tax return and pays tax on the net income of the trust, you're entitled to claim the amount of the tax the trustee pays as a refundable tax offset.

For more information, see Reporting the income of a special disability trust.

Part B

Do you receive exploration credits?

• No – Go to Completing your supplementary tax return.
• Yes – Read on.

You may be entitled to a tax offset for exploration credits you receive during the income year if you're an Australian resident for the whole of the income year.

The amount of the tax offset is the total value of exploration credits you receive in the income year. However, special rules may apply where you receive exploration credits from a partnership or a trust.

For more information, see Junior Minerals Exploration Incentive.

Completing your supplementary tax return

To complete this question, follow the steps.

Step 1

Add up your other refundable tax offset amounts at this question. Write the total at question T9 – label P. Don't show cents.

Step 2

Complete the Code box at question T9 – label P as follows, if you claim:

• only a tax offset as the principal beneficiary of a special disability trust under Part A, print S in the Code box.
• only a tax offset for exploration credits under Part B, print E in the Code box.
• both tax offsets, print M in the Code box.

Where to go next

• Go to Total supplement tax offsets 2025.
• Return to main menu Individual supplementary tax return instructions 2025.
• Go back to question T8 Early stage investor 2025.